https://gcc.gnu.org/bugzilla/show_bug.cgi?id=104594
--- Comment #5 from Patrick Palka <ppalka at gcc dot gnu.org> --- (In reply to Patrick Palka from comment #4) > N.B. coerce_template_parms sometimes does encode the implicit conversion for > a dependent NTTP argument, but only for sake of specialization matching (in > light of 'auto' template parms IIUC), the IMPLICIT_CONV_EXPR built is a > no-op otherwise. This IMPLICIT_CONV_EXPRs I'm referring to are built by maybe_convert_nontype_argument.